Its head Datuk Seri Dr Ronald Kiandee confirmed that the duo was slated to appear before the committee with regard to the “missing” RM19.4 billion Goods and Services Tax (GST) credit returns.

According to a PAC media statement on Oct 16, Irwan will testify on Oct 23, while Najib will do so on Oct 24.

Finance Minister Lim Guan Eng will also appear before the committee on Oct 30 for his input on the issue.

On Aug 8, Lim lifted the lid on the RM18 billion in GST refund money which was “robbed” by the previous administration.

He said that as of May 31, the outstanding GST refund stood at RM19.39 billion, whereas there was only a balance of RM1.486 billion in the repayment fund.

According to Lim, the delay of (up to two years) refunding money to companies was due to the shortfall in the refund account. He alleged that Barisan Nasional had spent the money after placing it into a consolidated account.

The sum, meant to be input tax credits owed to more than 100,000 companies – with some claims dating back to 2015 – was not in the Tax Refunds Trust Fund after Pakatan Harapan took over the federal government.

Irwan, however, has denied that the GST refund money was used by the previous government.

He also claimed some RM15 billion in outstanding claims were unpaid as it needed verification and auditing to prevent fraud.

Since reopening investigations in September, PAC has already questioned former second finance ministers Ahmad Husni Hanadzlah and Johari Abdul Ghani.